Correction of Errors Via Equitable Recoupment: Some People Still Do Not Understand
9 Pages Posted: 11 Jul 2010
Date Written: September 16, 1991
In this article, Willis takes issue with a recent unpublished U.S. District Court decision, Hall v. U.S., in which the court considered the doctrines of mitigation and equitable recoupment in the context of an overpayment of the windfall profits tax. Willis argues that the court misinterpreted those doctrines. First, the code's mitigation provisions simply do not apply to excise taxes. Second, equitable recoupment could not apply to the facts of Hall because this doctrine does not reopen the statute of limitations to correct an error.
Keywords: Equitable Recoupment
Suggested Citation: Suggested Citation
Willis, Steven J., Correction of Errors Via Equitable Recoupment: Some People Still Do Not Understand (September 16, 1991). Tax Notes, Vol. 52, p. 1421, 1991, Available at SSRN: https://ssrn.com/abstract=1638486
Do you have a job opening that you would like to promote on SSRN?
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.